IFRS Disclosure Guide
◄ 16. Notes - List of notes | Contents | 18. Notes - Corporate information and statement of IFRS compliance ►
17. Notes - List of material accounting policy information
Disclosure of material accounting policy information
| Year 2025 | |
|---|---|
| Description of accounting policy for available-for-sale financial assets | other |
| Description of accounting policy for biological assets | other |
| Description of accounting policy for borrowing costs | other |
| Description of accounting policy for borrowings | other |
| other | |
| Description of accounting policy for business combinations and goodwill | other |
| Description of accounting policy for cash flows | other |
| Description of accounting policy for collateral | other |
| Description of accounting policy for construction in progress | other |
| other | |
| Description of accounting policy for customer acquisition costs | other |
| Description of accounting policy for customer loyalty programmes | other |
| Description of accounting policy for decommissioning, restoration and rehabilitation provisions | other |
| Description of accounting policy for deferred acquisition costs arising from insurance contracts | other |
| other | |
| Description of accounting policy for depreciation expense | other |
| Description of accounting policy for derecognition of financial instruments | other |
| Description of accounting policy for derivative financial instruments | other |
| Description of accounting policy for derivative financial instruments and hedging | other |
| other | |
| Description of accounting policy for discontinued operations | other |
| Description of accounting policy for discounts and rebates | other |
| Description of accounting policy for dividends | other |
| Description of accounting policy for earnings per share | other |
| other | |
| Description of accounting policy for employee benefits | other |
| Description of accounting policy for environment related expense | other |
| Description of accounting policy for exceptional items | other |
| Description of accounting policy for expenses | other |
| other | |
| Description of accounting policy for fair value measurement | other |
| Description of accounting policy for fee and commission income and expense | other |
| Description of accounting policy for finance costs | other |
| Description of accounting policy for finance income and costs | other |
| other | |
| Description of accounting policy for financial guarantees | other |
| Description of accounting policy for financial instruments | other |
| Description of accounting policy for financial instruments at fair value through profit or loss | other |
| Description of accounting policy for financial liabilities | other |
| other | |
| Description of accounting policy for franchise fees | other |
| Description of accounting policy for functional currency | other |
| Description of accounting policy for goodwill | other |
| Description of accounting policy for government grants | other |
| other | |
| Description of accounting policy for held-to-maturity investments | other |
| Description of accounting policy for impairment of assets | other |
| Description of accounting policy for impairment of financial assets | other |
| Description of accounting policy for impairment of non-financial assets | other |
| other | |
| Description of accounting policy for insurance contracts and related assets, liabilities, income and expense | other |
| Description of accounting policy for investments other than investments accounted for using equity method | other |
| Description of accounting policy for issued capital | other |
| Description of accounting policy for leases | other |
| other | |
| Description of accounting policy for measuring inventories | other |
| Description of accounting policy for mining assets | other |
| Description of accounting policy for mining rights | other |
| Description of accounting policy for non-current assets or disposal groups classified as held for sale | other |
| other | |
| Description of accounting policy for intangible assets other than goodwill | other |
| Description of accounting policy for interest income and expense | other |
| Description of accounting policy for investment in associates | other |
| Description of accounting policy for investment in associates and joint ventures | other |
| other | |
| Description of accounting policy for investment property | other |
| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations | other |
| Description of accounting policy for offsetting of financial instruments | other |
| Description of accounting policy for oil and gas assets | other |
| other | |
| Description of accounting policy for property, plant and equipment | other |
| Description of accounting policy for provisions | other |
| Description of accounting policy for reclassification of financial instruments | other |
| Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price | other |
| other | |
| Description of accounting policy for regulatory deferral accounts | other |
| Description of accounting policy for reinsurance | other |
| Description of accounting policy for repairs and maintenance | other |
| Description of accounting policy for repurchase and reverse repurchase agreements | other |
| other | |
| Description of accounting policy for restricted cash and cash equivalents | other |
| Description of accounting policy for segment reporting | other |
| Description of accounting policy for service concession arrangements | other |
| Description of accounting policy for share-based payment transactions | other |
| other | |
| Description of accounting policy for subsidiaries | other |
| Description of accounting policy for taxes other than income tax | other |
| Description of accounting policy for termination benefits | other |
| Description of accounting policy for trade and other payables | other |
| other | |
| Description of accounting policy for trading income and expense | other |
| Description of accounting policy for transactions with non-controlling interests | other |
| Description of accounting policy for transactions with related parties | other |
| Description of accounting policy for treasury shares | other |
| other |
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